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    Ethics Interpretation No. 101-17 Considering Networks and Network Firms

    Article In many circumstances, to enhance their capabilities to provide professional services, CPA firms join groups of firms which typically are membership associations that are separate legal entities that are otherwise unrelated to the association member firms.
    Published on May 28, 2014

    Independence & Ethics Alert Addressing Some Current Issues

    Article On an annual basis, the AICPA releases a variety of audit risk alerts that address specific issues that need to be addressed by practitioners when they are performing financial statement audits.
    Published on May 28, 2014

    AICPA Code of Professional Conduct PEEC Approves Significant Revisions

    News The Professional Ethics Executive Committee [PEEC] approved the adoption of the revised AICPA Code of Professional Conduct. PEEC restructured and codified the Code so that users can apply the rules and reach...
    Published on May 29, 2014

    Independence Requirements PEEC Revises Guidance

    Article The AICPA Professional Ethics Executive Committee [PEEC] has issued revised guidance that needs to be understood in order for practitioners to comply with requirements under Code of Professional Conduct Rule 101, entitled Independence...
    Published on May 28, 2014

    New Independence Guidance Cumulative Effect of Multiple Nonattest Services

    Article On August 13, 2013, the AICPA Professional Ethics Executive Committee [PEEC] voted to finalize amended guidance associated with implementing Interpretation 101-3
    Published on May 28, 2014

    Revisions to the Code of Professional Conduct

    Article On October 7, 2011, the AICPA Professional Ethics Executive Committee [PEEC] released some revisions to the AICPA Code of Professional Conduct
    Published on May 28, 2014

    Engagement Letter Indemnification Clauses

    Article Building on the requirements associated with audits of many types of regulatory entities, the Professional Ethics Executive Committee [PEEC] has issued new interpretive guidance associated with using [where use is prohibited] indemnification/limitation wording in agreements to perform audit and other attest services
    Published on May 28, 2014

    Compilation Engagements Preparing for Significant Changes

    Article On June 29, 2012, the AICPA Accounting and Review Services Committee [ARSC] released an exposure draft containing three proposed Statements on Standards for Accounting and Review Services [SSARSs].  If adopted in final form, the guidance will change the landscape of compilation engagements.
    Published on May 28, 2014

    Code of Professional Conduct Big Changes on the Horizon

    Article In June, the AICPA released the revised Code of Professional Conduct [AICPA Code]. PEEC has restructured the AICPA Code so that members and other users can apply the rules and reach correct conclusions more easily and intuitively.
    Published on June 18, 2014

    Employee Benefit Plan Audits Applying Independence Rules to Affiliates

    Article In certain situations, in addition to evaluating independence issues related to attest clients, practitioners also need to evaluate whether they are independent with respect to affiliate entities
    Published on May 28, 2014

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